If any person who is required by this article to do so shall fail or refuse to make a return either in whole or part, or if the City Recorder believes the tax imposed by this article has been insufficiently returned by the taxpayer, the City Recorder may proceed to assess the tax and shall notify the person assessed of the amount of the tax, additional tax, interest and penalties so assessed.
The City Recorder may, at any time before the assessment becomes final, amend, in whole or in part, any assessment whenever the City Recorder ascertains that such assessment is improper or incomplete in any material respect.
The amount of tax , interest and penalties imposed by this article shall be assessed within three (3) years after the date of the fourth quarter return for the year in which such tax arose is filed by the taxpayer; provided, that in the case of a false or fraudulent return is filed with the intent to evade the tax or in case no return is filed, an assessment may be made at any time.
(a) Jeopardy Assessments. If the City Recorder believes that the collection of any tax which he/she is required to administer will be jeopardized by delay, he/she shall thereupon make an assessment of the tax, noting that fact upon the assessment. The amount assessed shall be immediately due and payable. Unless the taxpayer against whom a jeopardy assessment is made petitions for re-assessment within twenty (20) days after service of notice of the jeopardy assessment, such an assessment becomes final.
A petition for re-assessment by a person against whom a jeopardy assessment has been made must be accompanied by such security as the City Recorder may deem necessary to insure compliance with this article.
(b) Notice of Assessment: Petition for Reassessment: Hearing. The City Recorder shall give to the taxpayer written notice of any assessment made pursuant to this article. Unless the taxpayer to whom a notice is directed shall, within thirty (30) days after service thereof (except in the case of jeopardy assessments) either personally or by certified mail, file with the City Recorder a petition in writing, verified under oath by said taxpayer or his duly authorized agent, having knowledge of the facts, setting forth with definiteness and particularity the items of the assessment objected to, together with the reason for such objections, said assessment shall become and be deemed conclusive and the amount thereof shall be payable at the end of the thirty day period. In every case where a petition for reassessment as above described is filed, the City Recorder shall assign a time and place for the hearing of same and shall notify the petitioner of such hearing by written notice at least twenty (20) days in advance thereof and such hearing shall be held within sixty (60) days from filing of the petition for reassessment unless be informal and may be conducted by the City Recorder for good cause. The hearing shall be designated by the Recorder. At such hearing evidence may be offered to support the assessment or to prove that it is incorrect. After such hearing the City Recorder shall, within a reasonable time, give notice in writing of the decision. Unless an appeal is taken within thirty (30) days from service of this notice, the City Recorder's decision shall be final.
(c) Claims for Refund Credit. Any taxpayer claiming to have overpaid any tax, interest or penalty imposed by this article shall file its claim with the City Recorder within three (3) years after the due date of the return in respect of which the tax was imposed, and not thereafter.
If, as a result of the claim the City Recorder shall be of the opinion that the tax, interest or penalty, or any part thereof, was overpaid, the City Recorder shall refund the same to the taxpayer. If the City Recorder denies the claim, the taxpayer may within thirty (30) days after notice of denial file with the City Recorder a petition for refund or credit, which shall be heard in accordance with subsection (b) section precludes taxpayer's right to any refund or credit of tax, interest and penalties paid or collected under this article.
(Passed 9-14-09)